| Citation(s) |
|---|
| 2013 SLG 166 2013 SLD 166 (2013) 108 TAX 53 |
Federal Tax Ombudsman
Complaint No. 1354/2012, registered on 11-10-2012
DR. MUHAMMAD SHOAIB SUDDLE
WAHEED SHAHZAD BUTT, ADVOCATE
Complaint No. 1354/2012, registered on 11-10-2012
DR. MUHAMMAD SHOAIB SUDDLE
WAHEED SHAHZAD BUTT, ADVOCATE
WAHEED SHAHZAD BUTT, ADVOCATE
VS
THE SECRETARY REVENUE DIVISION, ISLAMABAD
Law: Freedom of Information Ordinance, 2002
Section: 3,8(9),19
[Freedom of Information Ordinance, 2002]........Sections 3, 8(9), 19 - Freedom of Information Rules, 2004, Rule-4, Constitution of Pakistan, 1973, Article 19-A - Federal Tax Ombudsman Ordinance, 2002, Section 2 - Access to Information not to be denied - Application to provide information - Denial of FBR - Validity - Whether public has right to know how public functionaries do their job and as a rule, information should be disclosed and it is only exception, that privilege could be claimed on justifiable grounds permissible under law - Held yes - Whether in view of non-obstante clause in Section 3 of the FTO, no immunity can be claimed with reference to the provisions of another law, including Income Tax Ordinance, 2001, as the provisions of FTO have overriding effect - Held yes. Nothing in this provision prevents the Respondent from giving information that has been requisitioned by the Requester. No statement, return/accounts or documents involving the "personal privacy" of a taxpayer or records of any assessment proceedings have been requisitioned. The information requisitioned is not confidential and does not fall under the ambit of Section 8(g) of the FTO. The Respondent"s stance is also in conflict with the Constitution and s of the superior judiciary. Fundamental rights guaranteed by the Constitution cannot be altered or abridged, except as provided by the Constitution itself. Right to information guaranteed under Article 19-A of the Constitution of the Islamic Republic of Pakistan is much broader and more assertive than the statutory right guaranteed under Section 3(1) of the FTO. Access to information is a sine qua non of constitutional democracy. The public has a right to know how pubic dictionaries do their job. The responsibility of public functionaries to disclose What they do and how they do Works against both corruption and highhandedness. As a rule, information should be disclosed. Only as an exception, privilege could be claimed on justifiable grounds permissible under the law. When an immunity is claimed from making a disclosure, the Ombudsman has to balance the public right to know against the interest of an individual agency. In democratic and…
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